PHD Student...Self Employment Income or Other Income

[ETax847]

someone who is a PHD student at a local university receives a $30k check as a stipend.   Is this income to be considered "other income" or self employment income.  The student does some part time work for the university in the form of student teaching, etc.

[MsTabbyKats]

Line 21....other income

[kcjenkins]

A stipend is defined as a fixed sum of money paid periodically for services or to defray expenses.  The income from stipends is reportable. Is the stipend or fee paid to an employee or an independent contractor?  The answer to this question determines the way that the stipend is reported.  

 

Payments of scholarships, fellowships, and grants paid to U.S. citizens and resident aliens are not generally reportable to the IRS and are not generally subject to withholding of tax. However, payments of taxable scholarships, fellowships, and grants to nonresident aliens are generally reportable to the IRS and are generally subject to withholding of U.S. Federal income tax.

 

Stipends, tuition waivers, or any other financial aid paid to or on behalf of NONRESIDENT ALIENS which require the recipient to perform services past, present, or future, in exchange for the financial aid are taxable as wages, are reportable to IRS on Forms 941 and W-2, and are subject to the withholding rules discussed under "Wages Paid to Aliens".

 

I'd suspect that a stipend that large does require some services, making it SE income, but you need to contact the school to be sure.